Embourg Services Diffusion: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
Embourg Services Diffusion
NACE 47.300, Retail sale of automotive fuel
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€154,183
2024 · €229,145-€74,962
Equity
€3.3m
2024 · €3.1m+€154,182
Cash
€345,457
2024 · €426,138-€80,681
Balance sheet total
€4.7m
2024 · €4.8m-€138,834
Largest movements
Assets
- Stocks and contracts +€87,157
up €87,157 (+18.4%), from €474,017 to €561,174
- Tangible fixed assets -€83,574
down €83,574 (-2.6%), from €3.2m to €3.1m
of which Land and buildings: -€50,675
- Cash -€80,681
down €80,681 (-18.9%), from €426,138 to €345,457
mainly Debts after one year (-€372,299) and Investment in fixed assets (net) (-€224,934)
- Receivables within one year -€61,554
down €61,554 (-9.9%), from €618,812 to €557,258
of which Other amounts receivable: -€103,545
Equity and liabilities
- Debts after one year -€372,299
down €372,299 (-32.5%), from €1.1m to €774,167
- Reserves +€154,182
up €154,182 (+29.5%), from €523,409 to €677,591
of which Non-distributable reserves: +€154,183
Income statement
- Staff costs +€98,437
up €98,437 (+22.4%), from €439,656 to €538,093
- Taxes -€41,028
down €41,028 (-38.3%), from €107,140 to €66,112
- Gross operating margin -€16,132
down €16,132 (-1.4%), from €1.1m to €1.1m
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€229,145
Gross operating margin
-€16,132
Staff costs
-€98,437
Depreciation
-€431
Other operating charges
+€11,069
Other operating items
-€413
Financial income
-€7,355
Financial charges
-€4,291
Taxes
+€41,028
Result 2025
€154,183
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€514,490
Investment
-€225,727
Financing
-€369,444
Cash 2024
€426,138
From operations (derived)
+€514,490
Net result for the year
+€154,183
Depreciation
+€308,508
Stocks and contracts
-€87,157
Receivables within one year
+€61,554
Deferred charges and accrued income
+€975
Trade debts
+€43,651
Tax, wage and social debts
+€35,083
Other debts
+€600
Accrued charges and deferred income
-€2,907
Investment (derived)
-€225,727
Investment in fixed assets (net)
-€224,934
Current investments
-€793
Financing
-€369,444
Debts after one year
-€372,299
Current portion of long-term debt
+€553
Short-term financial debts
+€2,303
Contributions, distributions and other
-€1
Cash 2025
€345,457
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,827,086 | €4,688,252 | -€138,834 | -2.9% |
| Fixed assets | 21/28 | €3,162,880 | €3,079,306 | -€83,574 | -2.6% |
| Tangible fixed assets | 22/27 | €3,159,684 | €3,076,110 | -€83,574 | -2.6% |
| Land and buildings | 22 | €2,387,427 | €2,336,752 | -€50,675 | -2.1% |
| Plant, machinery and equipment | 23 | €508,160 | €509,459 | +€1,299 | +0.3% |
| Furniture and vehicles | 24 | €264,097 | €229,899 | -€34,198 | -12.9% |
| Financial fixed assets | 28 | €3,196 | €3,196 | = | 0.0% |
| Current assets | 29/58 | €1,664,206 | €1,608,946 | -€55,260 | -3.3% |
| Stocks and contracts in progress | 3 | €474,017 | €561,174 | +€87,157 | +18.4% |
| Stocks | 30/36 | €474,017 | €561,174 | +€87,157 | +18.4% |
| Amounts receivable within one year | 40/41 | €618,812 | €557,258 | -€61,554 | -9.9% |
| Trade receivables | 40 | €165,461 | €207,452 | +€41,991 | +25.4% |
| Other amounts receivable | 41 | €453,351 | €349,806 | -€103,545 | -22.8% |
| Current investments | 50/53 | €135,002 | €135,795 | +€793 | +0.6% |
| Cash at bank and in hand | 54/58 | €426,138 | €345,457 | -€80,681 | -18.9% |
| Deferred charges and accrued income | 490/1 | €10,237 | €9,262 | -€975 | -9.5% |
| Total equity and liabilities | 10/49 | €4,827,086 | €4,688,252 | -€138,834 | -2.9% |
| Equity | 10/15 | €3,136,430 | €3,290,612 | +€154,182 | +4.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €523,409 | €677,591 | +€154,182 | +29.5% |
| Non-distributable reserves | 130/1 | €399,029 | €553,212 | +€154,183 | +38.6% |
| Reserves not available under the articles | 1311 | €399,029 | €553,212 | +€154,183 | +38.6% |
| Tax-exempt reserves | 132 | €47,638 | €47,637 | -€1 | 0.0% |
| Distributable reserves | 133 | €76,742 | €76,742 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,594,429 | €2,594,429 | = | 0.0% |
| Amounts payable | 17/49 | €1,690,656 | €1,397,640 | -€293,016 | -17.3% |
| Amounts payable after more than one year | 17 | €1,146,466 | €774,167 | -€372,299 | -32.5% |
| Financial debts | 170/4 | €1,146,466 | €774,167 | -€372,299 | -32.5% |
| Amounts payable within one year | 42/48 | €541,283 | €623,473 | +€82,190 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €60,708 | €61,261 | +€553 | +0.9% |
| Financial debts | 43 | €58,736 | €61,039 | +€2,303 | +3.9% |
| Credit institutions | 430/8 | €58,736 | €61,039 | +€2,303 | +3.9% |
| Trade debts | 44 | €197,081 | €240,732 | +€43,651 | +22.1% |
| Suppliers | 440/4 | €197,081 | €240,732 | +€43,651 | +22.1% |
| Taxes, remuneration and social security | 45 | €219,514 | €254,597 | +€35,083 | +16.0% |
| Taxes | 450/3 | €143,604 | €158,603 | +€14,999 | +10.4% |
| Remuneration and social security | 454/9 | €75,910 | €95,994 | +€20,084 | +26.5% |
| Other amounts payable | 47/48 | €5,244 | €5,844 | +€600 | +11.4% |
| Accrued charges and deferred income | 492/3 | €2,907 | - | -€2,907 | |
| Non-recurring operating income | 76A | - | €4,358 | +€4,358 | |
| Remuneration, social security and pensions | 62 | €439,656 | €538,093 | +€98,437 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €308,077 | €308,508 | +€431 | +0.1% |
| Other operating charges | 640/8 | €50,720 | €39,651 | -€11,069 | -21.8% |
| Non-recurring operating charges | 66A | €478 | €891 | +€413 | +86.4% |
| Gross operating margin | 9900 | €1,137,089 | €1,120,957 | -€16,132 | -1.4% |
| Operating profit (loss) | 9901 | €338,158 | €233,814 | -€104,344 | -30.9% |
| Financial income | 75/76B | €24,820 | €17,465 | -€7,355 | -29.6% |
| Recurring financial income | 75 | €16,087 | €12,338 | -€3,749 | -23.3% |
| Non-recurring financial income | 76B | €8,733 | €5,127 | -€3,606 | -41.3% |
| Financial charges | 65/66B | €26,693 | €30,984 | +€4,291 | +16.1% |
| Recurring financial charges | 65 | €26,693 | €30,984 | +€4,291 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €336,285 | €220,295 | -€115,990 | -34.5% |
| Income taxes | 67/77 | €107,140 | €66,112 | -€41,028 | -38.3% |
| Profit (loss) for the period | 9904 | €229,145 | €154,183 | -€74,962 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €229,145 | €154,183 | -€74,962 | -32.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.